Sale to govt departments

818 views 5 replies

Can Government Departments issue C Forms in case of inter-state sale?

Is Government Department also registered/unregistered dealer for CST purpose?

Thanks

shivaniadream @ gmail.com

 

Replies (5)

i think govt department need not to issue c forms , ultimately tax collection would go also govt.. but point is that if that govt. department is of state  then there will be problem...becuase cst related to central govt..

hi lokesh

money collected by CST doesn't go in the pocket of the Central Government, it is retained by the State Government of the selling state. section 9(3)

so does it mean no need to issue C Form by Government Department?

CST rate would differ in case of a registered/unregistered.

my question remains.

pls advise

Yes Government Department is Issue the C Form .. And please note that Govt Department is always Registered. so no question for unregistered dealer for CST.

sale means which sale we purchase so many things from market like PC etc interstate sale worth 5-10 lakhs but never issue C form we pay the vat?

What is C form, if we issue it do we need not pay VAT? i am working in govt dept.

Before introduction of VAT, Govt Depts issued Form D when they purchase from outside state.

If CST is collected at 2%, this has to be establised by the dealer with proof from Departments

In the case of intra-state purchase, full amount of VAT is collected.

Introduction of VAT will not make any difference.  Whether these departments file their VAT returns or not they have to issue respective forms to the businessman to file their VAT returns.

 

 


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register